Above attached files contains data which I need to convert to shift_jis and perl code used for conversion.
But I encounter following problem while doing the same.
What I found was, some module perform conversions on some characters but some modules do not.
Does some modules supports some mappings whereas other do not?

For example
1. use Encode; => supports mapping for Ð
while
use Jcode; => does not support mapping for Ð.
2. whereas ¬ is not supported by any of them.